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1 - 10 of 49 (1.26 seconds)The Income Tax Act, 1961
Section 293 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Article 226 in Constitution of India [Constitution]
A. Stephen Samuel, Proprietor, ... vs The Union Of India (Uoi) Represented By ... on 28 April, 2003
In support of his contention, learned Counsel for the plaintiff has relied upon the decision reported in A. Stephen Samuel v. Union of India , which we have referred to earlier in para. (59) (see page 586)
Juggilal Kamlapat, Kanpur vs Commissioner Of Income-Tax, Lucknow on 31 July, 1969
In the decision reported in Juggilal Kamlapat v. CIT , the Supreme Court has held the corporation may be a legal personality distinct from its members. But, the court is entitled to lift the mask of corporate entity if the conception is used for tax evasion, or to circumvent tax obligation or to perpetrate a fraud. The Supreme Court has observed (page 710):
Section 17 in The Registration Act, 1908 [Entire Act]
Section 49 in The Registration Act, 1908 [Entire Act]
Sancheti Leasing Company Ltd. And Anr. vs Income-Tax Officer And Anr. on 5 November, 1998
In Sancheti Leasing Co. Ltd. v. ITO , the interest of the bona fide purchaser for value had been involved, which is not so in the instant case.